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A sporting chance in the Court of Appeal II – article by Mark West
In this continuation of his casenotes regarding the recent judgment in Regency Villas v. Diamond Resorts by the Court of Appeal, Mark West considers (i) whether the easements could exist given that there was no obligation on the defendants to maintain the facilities (ii) whether the judge was right to allow an easement over future […]
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Defendant Trustee successful in BA pension scheme litigation – British Airways plc v Airways Pension Scheme Trustee Ltd [2017] EWHC 1191 (Ch)
The High Court has handed down judgment in the British Airways pension scheme litigation, dismissing BA’s claim. The dispute arose following the Government’s announcement in 2010 that it intended to use CPI instead of RPI for increasing public sector pensions. Due to its public sector origins, this new practice applied to the Airways Pension Scheme. […]
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Judgment in Hope v HM Revenue and Customs [2017] EWHC 812 (Ch)
Mark Mullen appeared for HM Revenue and Customs on its application for summary judgment in a claim brought by Emma Hope, a well-known shoe designer. By her claim, Ms Hope sought to set aside concluded proceedings, alleging fraud on the part of HMRC in those proceedings, and sought damages for misfeasance in public office, breach […]
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Nicholas Macklam successfully represents HMRC in icebreaker tax litigation
HMRC has won a further round of its long-running and complex litigation against the Icebreaker tax avoidance schemes. In Seven Individuals v HMRC [2017] UKUT 0132 (TC) the Upper Tribunal (Nugee J) dismissed the appeals of a number of individual members of the schemes against the first-instance decision of the First-tier Tribunal (Tax Chamber) which […]
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What constitutes a ‘material change’ to RPI?
Henry Day examines the decision in Thales UK Ltd v Thales Pension Trustees Ltd [2017] EWHC 666 (Ch) and considers what assistance it can offer practitioners when construing a pension scheme’s indexation and revaluation provisions. To view the article, which was published on 5 May 2017 by Lexis Nexis, please click here.